this is the 3rd time post this question, please someone help me to get this question right. with a clear and correct answer. Thank you so much.

Post Parts manufactures components used In audio and video systems. The year Just ended was Post's first year of operations and they are preparing financlal statements. The Immediate Issue facing Post is the treatment of the direct labor costs. Post set a standard at the beginning of the year that allowed 0.25 hours of direct labor for each unit of output. The standard rate for direct labor is $48 per hour. During the year, the company produced 256,000 units. A count of the ending finished goods Inventory showed 15,360 units remaining in the warehouse. There are never any work-In-process inventorles at Post. Post used 61,285 hours of labor. Total direct labor costs for the year amounted to $3,089,700. Required: a. and b. What was the direct labor price variance and the direct labor efficlency varlance for the year? c. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the varlances. d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and chse out the varlances. Complete this question by entering your answers in the tabs below. Assume Post writes off all variances to Cost of Goods Sold. Prepare the entries Cook would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the purchase and use of 61,285 hours of direct labor at an actual cost of $3,089,700 and the transfer to work in process at a standard cost of $48 per hour. Note: Enter debits before credits. Requlred: a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? c. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the varlances. d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out the varlances. Complete this question by entering your answers in the tabs below. Assume Post writes off all variances to Cost of Goods Sold. Prepare the entries Cook would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the closure of direct labor cost variances to Cost of Goods Sold. Note: Enter debits before credits. Required: a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? c. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the varlances. d. Ass.ume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out th varlances. Answer is not complete. Complete this question by entering your answers in the tabs below. Assume Post writes off all variances to Cost of Goods Sold. Prepare the entries Cook would make to record and close out the Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. variances. Required: a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? c. Assume Post writes off all variances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the variances. d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out the variances. Complete this question by entering your answers in the tabs below. Assume Post prorates all variances to the appropriate accounts. Prepare the entries Post would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the purchase and use of 61,285 hours of direct labor at an actual cost of $3,089,700 and the transfer to work in process at a standard cost of $48 per hour. Note: Enter debits before credits. remaining In the warehouse. There are never any work-In-process Inventorles at Post. Post used 61,285 hours of labor. Total direct labor costs for the year amounted to $3.089.700. Required: a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? C. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the varlances. d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out the varlances. Complete this question by entering your answers in the tabs below. Assume Post prorates all variances to the appropriate accounts. Prepare the entries Post would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the closure of direct labor cost variances. Note: Enter debits before credits. remaining In the warehouse. There are never any work-In-process inventorles at Post. Post used 61,285 hours of labor. Total direct labor costs for the year amounted to $3.089,700. Required: a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? c. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the varlances. d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out the varlances. Complete this question by entering your answers in the tabs below. Assume Post prorates all variances to the appropriate accounts. Prepare the entries Post would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the closure of direct labor cost variances. Note: Enter debits before credits. a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? Required: c. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out the variances. varlances. Answer is not complete. Complete this question by entering your answers in the tabs below. Assume Post prorates all variances to the appropriate accounts. Prepare the entries Post would make to record and close out Nnte: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. the variances. Post Parts manufactures components used In audio and video systems. The year Just ended was Post's first year of operations and they are preparing financlal statements. The Immediate Issue facing Post is the treatment of the direct labor costs. Post set a standard at the beginning of the year that allowed 0.25 hours of direct labor for each unit of output. The standard rate for direct labor is $48 per hour. During the year, the company produced 256,000 units. A count of the ending finished goods Inventory showed 15,360 units remaining in the warehouse. There are never any work-In-process inventorles at Post. Post used 61,285 hours of labor. Total direct labor costs for the year amounted to $3,089,700. Required: a. and b. What was the direct labor price variance and the direct labor efficlency varlance for the year? c. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the varlances. d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and chse out the varlances. Complete this question by entering your answers in the tabs below. Assume Post writes off all variances to Cost of Goods Sold. Prepare the entries Cook would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the purchase and use of 61,285 hours of direct labor at an actual cost of $3,089,700 and the transfer to work in process at a standard cost of $48 per hour. Note: Enter debits before credits. Requlred: a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? c. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the varlances. d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out the varlances. Complete this question by entering your answers in the tabs below. Assume Post writes off all variances to Cost of Goods Sold. Prepare the entries Cook would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the closure of direct labor cost variances to Cost of Goods Sold. Note: Enter debits before credits. Required: a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? c. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the varlances. d. Ass.ume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out th varlances. Answer is not complete. Complete this question by entering your answers in the tabs below. Assume Post writes off all variances to Cost of Goods Sold. Prepare the entries Cook would make to record and close out the Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. variances. Required: a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? c. Assume Post writes off all variances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the variances. d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out the variances. Complete this question by entering your answers in the tabs below. Assume Post prorates all variances to the appropriate accounts. Prepare the entries Post would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the purchase and use of 61,285 hours of direct labor at an actual cost of $3,089,700 and the transfer to work in process at a standard cost of $48 per hour. Note: Enter debits before credits. remaining In the warehouse. There are never any work-In-process Inventorles at Post. Post used 61,285 hours of labor. Total direct labor costs for the year amounted to $3.089.700. Required: a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? C. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the varlances. d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out the varlances. Complete this question by entering your answers in the tabs below. Assume Post prorates all variances to the appropriate accounts. Prepare the entries Post would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the closure of direct labor cost variances. Note: Enter debits before credits. remaining In the warehouse. There are never any work-In-process inventorles at Post. Post used 61,285 hours of labor. Total direct labor costs for the year amounted to $3.089,700. Required: a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? c. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the varlances. d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out the varlances. Complete this question by entering your answers in the tabs below. Assume Post prorates all variances to the appropriate accounts. Prepare the entries Post would make to record and close out the variances. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the closure of direct labor cost variances. Note: Enter debits before credits. a. and b. What was the direct labor price varlance and the direct labor efficlency varlance for the year? Required: c. Assume Post writes off all varlances to Cost of Goods Sold. Prepare the entrles Cook would make to record and close out the d. Assume Post prorates all varlances to the approprlate accounts. Prepare the entrles Post would make to record and close out the variances. varlances. Answer is not complete. Complete this question by entering your answers in the tabs below. Assume Post prorates all variances to the appropriate accounts. Prepare the entries Post would make to record and close out Nnte: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. the variances